Abstract

The paper tries to contribute to the discussion of the following problem: Nearly every government acts as if it has a natural right to collect taxes – if necessary by force. How legitimate is such an act of expropriation? To find an acceptable solution, three different theories of property are discussed – eventually favouring the Kantian approach. Subsequently, possible vindications of taxation are presented: (1) control of conduct, (2) financing public institutions, (3) reduction of social differences. All three justifications turn out to be de ficient. What remains is John St. Mill's almost forgotten theory; he sees taxes as a sacrifice and, on this account, pleads for a proportional taxation